Progress You are on question 11 of 13 Purchasing has notified you that there has been a change in vendor for one of the components in your variable overhead. They also let you know that the product is of a higher quality, so should help to lower your production time. In this case a rise in the variable overhead rate might: Create a favorable spending variance if it saves on the efficiency Create an unfavorable spending variance if it saves on the efficiency Create a favorable spending variance if the efficiency rate remains the same Previous Next